Texas · Nonprofit · $2M-$10M in federal spending
Rosharon, TX
The FY2024 single audit reports no findings. Audits on file for FY2023–FY2025: FY2023, FY2024.
The sum of eight parts, each read from the audit. How the score works.
| Part | Rule | Points | Max |
|---|---|---|---|
| Material weaknesses | 8 points each | 0 | 24 |
| Significant deficiencies | 3 points each | 0 | 9 |
| Repeat findings | 5 points each | 0 | 15 |
| Longest repeat chain | 2 years 3, 3 years 6, 4 years 9, 5+ years 12 | 0 | 12 |
| Modified major-program opinions | qualified 8 each; any adverse or disclaimer 15 | 0 | 15 |
| Questioned costs | known amount of $25,000 or more, by share and dollars | 0 | 15 |
| Going concern | auditor included a going-concern paragraph | 0 | 5 |
| Prior-year lateness | prior-year audit late or not filed, scored only with a finding | 0 | 5 |
| Score | 0 | 100 |
$2,216,317 in federal awards spent, across 1 program. Largest funding agencies:
| Agency | Spent |
|---|---|
| Department of Agriculture | $2,216,317 |
No findings reported.
material weaknessmodified opinion
The Organization failed to provide documentation that was properly filled out. In several instances the enrollment forms were missing signatures and dates of the parent/guardian at several daycare institutions.
material weaknessmodified opinion
The Organization did not ensure their sponsored sites maintain point-of-service source documentation for meal counts on a daily basis.
material weaknessmodified opinion
The Organization did not have an adequate enrollment process that accounted for: - Each participant to be enrolled with all elements of enrollment properly obtained directly from the parent/guardian; - Enrollment to be updated annually for each participant; - An accurate master list of participants to be maintained and that; - All records of enrollment were properly kept on file for each participant per program regulations
material weaknessmodified opinion
The Organization did not provide documentation that makes it clear that employees attended the training sessions with signatures and dates, nor proof that training was provided at some centers.
material weaknessmodified opinion
The Organization failed to request approval for Specific Prior Written Approval (SPWA) for certain expenditures such as bookkeeping services, rental expense, telephone service, or meal tracking software. The Organization failed to provide supporting documentation, as required for all labor costs reported. Employees listed in the approved budget were classified as independent contractors.
significant deficiencyother matters
The Organization’s completed its Uniform Guidance audit more than nine (9) months after its December 31, 2023 fiscal year end.